This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.Issued for earlier notification?No — this is an independent exemption notification.
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 15/2017–Integrated Tax (Rate) with effect from 5 July 2017, except as regards actions already taken or omitted before such rescission. The withdrawal affects the earlier exemption relating to SEZ imports.Issued for earlier notification?Yes — it rescinds Notification No. 15/2017–Integrated Tax (Rate).
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
